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TMI Blog2025 (1) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be permitted to retain or hold back the amount which has been directed to be refunded in terms of the refund sanction order dated 25th September, 2019 - the respondent no.2 directed to forthwith take steps for issuance of payment advice in favour of the petitioner. Petition disposed off. - RAJA BASU CHOWDHURY, J. Ms. Sweta Mukherjee For the Petitioner Mr. Anirban Ray, Ld. G.P. Md. T.M. Sidd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State authorities under the provisions of WBGST/CGST Act, 2017 and refund sanction order dated 25th September, 2019 was issued. Although, the petitioner claims that pursuant to the payment advice issued by the State authorities on 25th September, 2019, the petitioner has received the refund in respect of SGST. However, the CGST still remains outstanding. According to Ms. Mukherjee, learned Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oted that already a refund sanction order has been issued on 25th September, 2019 in Form GST RFD-06 and taking into consideration the fact that payment advice has already been issued by the State respondents on 25th September, 2019, I am of the view that the CGST authorities cannot be permitted to retain or hold back the amount which has been directed to be refunded in terms of the refund sanctio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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